Wells-Elkhorn Coal Co. v. Commissioner
United States Board of Tax Appeals
Waiver signed by a former president of a dissolved Kentucky corporation, who likewise became president of the successor corporation, held valid to extend the statutory period for assessment against such dissolved corporation.
1Opinion of the Court
WELLS-ELKHORN COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wells-Elkhorn Coal Co. v. Commissioner
Docket No. 44786.
United States Board of Tax Appeals
27 B.T.A. 198; 1932 BTA LEXIS 1108;
November 30, 1932, Promulgated
Waiver signed by a former president of a dissolved Kentucky corporation, who likewise became president of the successor corporation, held valid to extend the statutory period for assessment against such dissolved corporation.
Chester A. Bennett, Esq., for the petitioner.
B. U. Steele, Esq., for the respondent.
SEAWELL
This proceeding involves the liability of…
2Cases cited1 opinion
- Wells-Elkhorn Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1932